Any perissodactyloid with four true hooves will do
Horseshoes of a Zephyr states (emphases mine):
These iron horseshoes come in a set of four. While all four shoes are
affixed to the hooves of a horse or similar creature, they allow...
Grammatically, there are two ways to parse the 'or'; it could divide the second sentence into either comparing the:
"hooves of
(a horse) or
([a] similar creature)" - that is, affixed to the hooves of a horse OR affixed to the hooves of a similar creature.
or it could divide the
"(hooves of a horse) or
([a] similar creature)" - that is, they can be affixed to the hooves of a horse OR affixed to a similar creature which does not necessarily have hooves.
While both parsings are grammatically possible, in context we can see the second one does not make sense because the hooves of a horse are not themselves a creature; it is a false comparison.
Thus the first parsing is the only one possible in context, and this establishes two things for us:
The creature must have hooves and
It must be something similar to a horse
So, what does similar to a horse mean?
The DMG (p. 140) says in Wearing and Wielding Items (emphases mine):
A magic item meant to be worn must be donned in the intended fashion: boots go on the feet, gloves on the hands, hats and helmets on the head, and rings on the finger. [...] In most cases, a magic item that's meant to be worn can fit a creature regardless of size or build. Many magic garments are made to be easily adjustable, or they magically adjust themselves to the wearer.
This passage makes it clear that being similar to a horse does not mean being like a horse in size or build, since the horseshoes will magically adjust to that. In what way then is a potential candidate similar to a horse? It must have four hooves, as the magic item description implies. And those hooves must be similar to horse hooves, not in size or build, but in...shape.
Putting these together, we see then the the horseshoes are appropriate for:
Things that are like horses in that they have hooves, and also
Have hooves that are like horse hooves, and also
Have [at least] four hooves.
So, we know that these do not work on the fantasy versions of goats, cows, pigs, sheep, and other equivalents to the real world artiodactyls. While these may have hooves, their hooves are not like horse hooves in that they are not U-shaped like a horseshoe, rather they are half-u's ('cloven-hooved'). In particular, the magic item will not work on the found steeds of camels or elk.
Also, we know that they do not work on things that have horse-like hooves, but which have fewer than four of them. While other comments and answers have suggested 'stacking' them, this runs afoul of the DMG injunction that magic items be worn 'in the intended fashion'. Horseshoes are not meant to be worn doubled up.
However, we also know that they will work on things that have hooves like horses. This includes obvious equines like found steed ponies and found greater steed pegasi. But it also includes the fantasy equivalents of real-word perissodactyls, such as tapir, whose hooves have the characteristic horse-like U-shape, even though they have many more than four of them. In particular, the shoes will work on the found greater steed rhinoceros.